Local option tax revenues not identified as to unit must go to local option supplemental revenue fund.

S.C. Code Ann. § 4-10-65
in effect
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Funds collected by the department from the local option sales tax which are not identified as to the governmental unit due the tax, and cannot be so identified after a reasonable effort by the department to determine the appropriate governmental unit, must be deposited to a local option supplemental revenue fund. These funds must be distributed in accordance with Section 4-10-60 to those counties generating less than the minimum distribution. Effect of Amendment The 1999 amendment changed "Tax Commission" and "commission" to "department" and made grammatical changes in the first sentence.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t04c010.phpFetched: 10/17/2026

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